Tax Messenger
Summaries of key tax and legal developments in legislation and case law and the latest issues affecting human resource management, prepared by B1's experts in Russia
Russia’s “talent visa” applications opened on 15 April 2026
Russia has launched a special migration program for foreign nationals that are deemed of interest to our country. Visa applications will be assessed by the program operator and the Ministry of Internal Affairs. Successful applicants and their family members will receive a one-year “talent visa.”
21.04.2026
.jpg)
Simplified procedure for SMEs applying reduced insurance contribution rates
On 14 April 2026, a tax bill passed its third and final reading in the State Duma. The bill introduces a series of changes to the Russian Tax Code for small and medium enterprises (SMEs).
15.04.2026
No more taxable income in form of material gain from purchase of shares at IPOs: Bank of Russia Directive issued
On 5 March 2026, the Russian Ministry of Justice registered Bank of Russia Directive No. 7246-U dated 21 November 2025 “On the Procedure for Determining the Market Price of Securities, the Estimated Price of Securities, and the Procedure for Determining the Permissible Range of Fluctuations in Market Price for the Purposes of Chapter 23 of the Tax Code of the Russian Federation”.
01.04.2026
Probation period prohibited for women with children under three years old
On 24 March 2026, the State Duma adopted on third and final reading a bill aimed to expand benefits for persons with family obligations.
25.03.2026
Sharp increase in minimum salary requirement for HQS – bill passed first reading in Duma on 18 March 2026
If the amendments are adopted, HQS employees whose salaries do not meet the new requirements will not be able to continue working in Russia under the HQS regime. Employers would have to terminate their employment contracts or ensure that migration documents appropriate for other migration regimes are obtained.
19.03.2026